Circular No.ES/18/2019-20 24th April, 2019
To: Members of the Council
Sub.: CBIC seeks to make Third amendment, 2019 to the CGST Rules
Dear Member,
This is to inform you that CBIC has issued Notification No. 20/2019- Central Tax dated 23rd April, 2019 by amending the Central Goods and Services Tax Rules, 2017. These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2019 and shall come into force on the date of their publication in the Official Gazette.
In the Central Goods and Services Tax Rules, 2017, please make a note of the following amendments –
Under Rule 23, addition of provisos in sub-rule (1)
Under Rule 62, in sub-rule (1), sub-rule (2), sub-rule (4) and sub-rule (5)
Addition of Form GST CMP- 08 relating to Statement for payment of self-assessed tax.
Members may kindly make a note of the same.
Thanking you,
Yours faithfully,
_________________________________________________________________________________
Circular No.ES/19/2019-20 24th April, 2019
To: Members of the Council
Sub.: CBIC notifies procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate) dated 7.3.2019
Dear Member,
We would like to inform you that CBIC has issued Notification No. 21/2019- Central Tax dated 23rd April, 2019 notifying procedures for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Optional Composition Scheme with 6% GST on Services / Mixed Supplies under Notification No. 02/2019– Central Tax (Rate) dated 7th March, 2019.
The registered persons shall furnish a statement, every quarter or, as the case may be, part thereof containing the details of payment of self-assessed tax in FORM GST CMP-08 of the CGST Rules, 2017, till the 18th day of the month succeeding such quarter.
The registered persons shall furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4 of the CGST Rules, 2017, on or before the 30th day of April following the end of such financial year.
The registered persons paying tax by availing the benefit of the said notification, in respect of the period for which he has availed the said benefit, shall be deemed to have complied with the provisions of section 37 and section 39 of the said Act if they have furnished FORM GST C P-08 and FORM GSTR-4 as given above.
Members may kindly make a note of the same.
Thanking you,
Yours faithfully,
